Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 23Fabbricazione di altri prodotti della lavorazione di minerali non metalliferi
- 23.6Fabbricazione di prodotti in calcestruzzo, cemento e gesso
- 23.61.0Fabbricazione di prodotti in calcestruzzo per l'edilizia
- 23.61.03Fabbricazione di elementi prefabbricati in calcestruzzo per l'edilizia
Description
- manufacture of precast concrete, cement or artificial stone articles for use in construction:
- tiles, flagstones, building blocks, bricks, boards, sheets, panels, pipes, posts, etc.
- manufacture of prefabricated factory-made elements of brick for construction of prefabricated structures to be used in landscaping and retaining wall, wastewater and stormwater management, and underground utilities
Exclusion notes
Excluded from class 23.61:
- manufacture of other articles of concrete, cement and plaster not for use in construction, see 23.66
Frequently asked questions
I produce blocks, panels, and prefabricated beams in concrete: code 23.61.03 or prefabricated structures 23.61.04?
23.61.03 for individual elements: tiles, building blocks, bricks, slabs, panels, pipes, and poles in concrete. When you produce complete structural components for construction and civil engineering, the code becomes 23.61.04.
I make the same elements but in fired clay instead of concrete: does the code differ from 23.61.03?
Yes. Code 23.61.03 applies to bricks and blocks in concrete, cement, or artificial stone. If the same elements are made of fired clay — i.e. structural clay products — the correct code is 23.32.00.
I produce concrete block paving and kerbs for outdoor surfaces: code 23.61.03 or 23.63.00?
23.61.03. Block paving, kerbs, flagstones, and prefabricated blocks are finished concrete elements and belong here. Ready-mixed concrete — i.e. the liquid mix already combined with water and delivered by a transit mixer — is a different activity and falls under 23.63.00.